The (Non-)Deductibility of Currency Losses

Journal
Meussen, G.T.K.
European Union
European Taxation 2016 (Volume 56), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The author, in this note, discusses the ECJ’s decision in X AB (Case C-686/13), which addresses the non-deductibility of currency losses.